Overview of City of Sylacauga Taxes
The City of Sylacauga administers and self-collects wine, liquor, tobacco, and gasoline taxes. The Alabama Dept. of Revenue administers and collects sales, seller's use, consumer's use, amusement, lodging, and lease/rental taxes for the City.
SALES TAX (FOR BUSINESSES LOCATED IN SYLACAUGA)
Sales tax is due on the sale of tangible personal property and is due from the consumer (customer). If a business is engaged in selling tangible personal property, they should add the tax to the sales invoice and collect the sales tax from the customer at the time of purchase. Sales tax is also due on the gross receipts from places of amusement or entertainment. The general sales tax rate in the City of Sylacauga is a total of 9.5% (4% State of Alabama, 1% Talladega County, 4.5% City of Sylacauga).
SELLER’S USE TAX (FOR BUSINESSES LOCATED OUTSIDE SYLACAUGA)
If a business is located outside the City of Sylacauga but makes sales that are delivered/shipped into Sylacauga, it should charge the appropriate City of Sylacauga seller’s use tax if it has nexus with the City of Sylacauga. The rates are the same as outlined above for sales tax.
CONSUMER’S USE TAX (FOR BUSINESSES LOCATED IN SYLACAUGA)
Use tax is the counterpart of sales tax. Sylacauga use tax applies to all tangible personal property purchased at retail that is used, stored or consumed in Sylacauga, on which the vendor did not collect Sylacauga tax at the time of purchase. The liability for use tax falls on the purchaser. If the vendor did not collect the City of Sylacauga tax at the time of purchase, it is the responsibility of the purchaser to report and pay the tax due. On purchases made outside Sylacauga but shipped or delivered into Sylacauga, if the vendor did not charge the City of Sylacauga tax, the business will be required to pay the tax directly to the City of Sylacauga through the Alabama Dept. of Revenue. If purchases are made in the City of Sylacauga, the vendor should add 9.5% sales tax to the invoice and collect the tax at the time of purchase, unless the purchase is specifically exempt by law.It is the business’s responsibility to check all purchase invoices for compliance with the sales and use tax laws. Note: the above is a very brief overview, and more information may be required for a particular type of business transaction. For more detailed information, please contact the Alabama Dept. of Revenue regarding those taxes administered/collected by them, or the City of Sylacauga City Clerk-Treasurer’s office for self-administered taxes.
LEASE/RENTAL TAX
Lease/Rental tax is a privilege tax levied on the lessor of tangible personal property. Te tax is on the gross receipts (including any tax invoiced) from the rental or leasing of any tangible personal property subject to the rental tax. The City of Sylacauga's general lease/rental tax rate is %, the automotive rate is 1.875%, and the linens/garments rate is 2%. The Alabama Dept. of Revenue administers and collects this tax on behalf of the City of Sylacauga.
LODGING TAX
Lodging tax is a privilege tax levied on persons, firms, or corporations engaged in renting or furnishing rooms, lodgings, or other accommodations to transients for periods of less than 180 days of continuous occupation. The tax applies to all charges in conjunction with providing such accommodations. The City of Sylacauga lodging tax rate is 10%. The Alabama Dept. of Revenue administers and collects this tax on behalf of the City of Sylacauga.
GASOLINE TAX
The City of Sylacauga levies a tax of $0.02 per gallon on the sale of gasoline, diesel fuel, and all other motor fuels for on-road use. Please contact the City Clerk’s Office for information on remitting this tax.
LIQUOR TAX
The City of Sylacauga levies a 5% liquor tax on the purchase price of liquor by each retailer, restaurant, lounge, or club located in the City of Sylacauga. Please contact the City Clerk’s Office for information on remitting this tax.
WINE TAX
The City of Sylacauga levies a tax on the amounts of wine beverages distributed or sold within the corporate limits of Sylacauga. Please contact the City Clerk’s Office for information on remitting this tax.
BEER TAX
The City of Sylacauga levies a tax on the amounts of beer or malt beverages distributed or sold within the corporate limits of Sylacauga. Talladega County administers and collects this tax on behalf of the City of Sylacauga. Please contact the Talladega County Tax office for information on remitting this tax.
TOBACCO TAX
The City of Sylacauga levies a license tax on every wholesaler, jobber, dealer, or distributor who sells, stores, or delivers any tobacco products for sale within the City of Sylacauga, and every retailer who sells, stores, or delivers any tobacco products for sale within the City shall pay a tax to the City of Sylacauga. Please contact the City Clerk’s Office for information on remitting this tax.
SALES TAX (FOR BUSINESSES LOCATED IN SYLACAUGA)
Sales tax is due on the sale of tangible personal property and is due from the consumer (customer). If a business is engaged in selling tangible personal property, they should add the tax to the sales invoice and collect the sales tax from the customer at the time of purchase. Sales tax is also due on the gross receipts from places of amusement or entertainment. The general sales tax rate in the City of Sylacauga is a total of 9.5% (4% State of Alabama, 1% Talladega County, 4.5% City of Sylacauga).
SELLER’S USE TAX (FOR BUSINESSES LOCATED OUTSIDE SYLACAUGA)
If a business is located outside the City of Sylacauga but makes sales that are delivered/shipped into Sylacauga, it should charge the appropriate City of Sylacauga seller’s use tax if it has nexus with the City of Sylacauga. The rates are the same as outlined above for sales tax.
CONSUMER’S USE TAX (FOR BUSINESSES LOCATED IN SYLACAUGA)
Use tax is the counterpart of sales tax. Sylacauga use tax applies to all tangible personal property purchased at retail that is used, stored or consumed in Sylacauga, on which the vendor did not collect Sylacauga tax at the time of purchase. The liability for use tax falls on the purchaser. If the vendor did not collect the City of Sylacauga tax at the time of purchase, it is the responsibility of the purchaser to report and pay the tax due. On purchases made outside Sylacauga but shipped or delivered into Sylacauga, if the vendor did not charge the City of Sylacauga tax, the business will be required to pay the tax directly to the City of Sylacauga through the Alabama Dept. of Revenue. If purchases are made in the City of Sylacauga, the vendor should add 9.5% sales tax to the invoice and collect the tax at the time of purchase, unless the purchase is specifically exempt by law.It is the business’s responsibility to check all purchase invoices for compliance with the sales and use tax laws. Note: the above is a very brief overview, and more information may be required for a particular type of business transaction. For more detailed information, please contact the Alabama Dept. of Revenue regarding those taxes administered/collected by them, or the City of Sylacauga City Clerk-Treasurer’s office for self-administered taxes.
LEASE/RENTAL TAX
Lease/Rental tax is a privilege tax levied on the lessor of tangible personal property. Te tax is on the gross receipts (including any tax invoiced) from the rental or leasing of any tangible personal property subject to the rental tax. The City of Sylacauga's general lease/rental tax rate is %, the automotive rate is 1.875%, and the linens/garments rate is 2%. The Alabama Dept. of Revenue administers and collects this tax on behalf of the City of Sylacauga.
LODGING TAX
Lodging tax is a privilege tax levied on persons, firms, or corporations engaged in renting or furnishing rooms, lodgings, or other accommodations to transients for periods of less than 180 days of continuous occupation. The tax applies to all charges in conjunction with providing such accommodations. The City of Sylacauga lodging tax rate is 10%. The Alabama Dept. of Revenue administers and collects this tax on behalf of the City of Sylacauga.
GASOLINE TAX
The City of Sylacauga levies a tax of $0.02 per gallon on the sale of gasoline, diesel fuel, and all other motor fuels for on-road use. Please contact the City Clerk’s Office for information on remitting this tax.
LIQUOR TAX
The City of Sylacauga levies a 5% liquor tax on the purchase price of liquor by each retailer, restaurant, lounge, or club located in the City of Sylacauga. Please contact the City Clerk’s Office for information on remitting this tax.
WINE TAX
The City of Sylacauga levies a tax on the amounts of wine beverages distributed or sold within the corporate limits of Sylacauga. Please contact the City Clerk’s Office for information on remitting this tax.
BEER TAX
The City of Sylacauga levies a tax on the amounts of beer or malt beverages distributed or sold within the corporate limits of Sylacauga. Talladega County administers and collects this tax on behalf of the City of Sylacauga. Please contact the Talladega County Tax office for information on remitting this tax.
TOBACCO TAX
The City of Sylacauga levies a license tax on every wholesaler, jobber, dealer, or distributor who sells, stores, or delivers any tobacco products for sale within the City of Sylacauga, and every retailer who sells, stores, or delivers any tobacco products for sale within the City shall pay a tax to the City of Sylacauga. Please contact the City Clerk’s Office for information on remitting this tax.